Updated October 17, 2026. Quick answer: Line 1h is for other earned income that the instructions list by type, such as strike or lockout benefits, excess elective deferrals and certain disability pensions. Line 1i is only for people who elect to include nontaxable combat pay in earned income when figuring the earned income credit. The listed items come from your W-2 and Form 1099-R.
IRS worksheets read line by line: Schedule 8812 Earned Income Worksheet.
Related reading on this site: IRS Publication 596.
IRS worksheets read line by line: EIC Worksheet A.
Schedule 8812 (child tax credit and additional child tax credit) for 2025, read line by line: Schedule 8812 line 3 and Schedule 8812 lines 15 to 20.
Line-by-line IRS form guides for 2025: Form 2441 lines 3 to 6 and Form 2441 lines 16 to 21.
What line 1h is for
The caption on the return reads “Other earned income (see instructions). Enter type and amount”. The instructions open with a pointer for one kind of income that does not belong here: “If you received scholarship or fellowship grants that were not reported to you on Form W-2, report these amounts on Schedule 1, line 8r.” Then they give the list: “The following types of income must be included in the total on line 1h.”
The income types the instructions list
The table below sets out the listed items in the instructions’ own words.
| Item | What the instructions say |
|---|---|
| Strike or lockout benefits | “Strike or lockout benefits (other than bona fide gifts).” |
| Excess elective deferrals | “If the total amount you (or your spouse if filing jointly) deferred for 2025 under all plans was more than $23,500 (excluding catch-up contributions, as explained later), include the excess on line 1h.” |
| Disability pensions | “Disability pensions shown on Form 1099-R if you haven’t reached the minimum retirement age set by your employer.” |
| Corrective distributions | “Corrective distributions from a retirement plan shown on Form 1099-R of excess elective deferrals and excess contributions (plus earnings).” |
The form asks you to write the type and amount on the line itself, so a short label for each item you include goes next to the number.
Excess elective deferrals in more detail
This is the item with the most detail. The instructions say where to look: “The amount deferred should be shown in box 12 of your Form W-2”. They also carve out Roth money: “Although designated Roth contributions are subject to this limit, don’t include the excess attributable to such contributions on line 1h.” The reason follows in the next sentence: “They are already included as income in box 1 of your Form W-2.”
The instructions also say a deferral over the limit is not deductible: “You can’t deduct the amount deferred.” For how box 12 and box 1 differ, see the box 12 versus box 1 page and the 401(k) contribution limits page.
Retirement plan payments: lines 1h, 4 and 5
Where a retirement payment lands depends on what it is. The instructions split it this way: “Payments from an IRA are reported on lines 4a and 4b.” And for disability pensions: “Disability pensions received after you reach minimum retirement age and other payments shown on Form 1099-R (other than payments from an IRA) are reported on lines 5a and 5b.” For corrective distributions the instructions add “But don’t include distributions from an IRA on line 1h.” The Form 1099-R boxes are explained on the box 7 codes page.
Line 1i: nontaxable combat pay election
The caption reads “Nontaxable combat pay election (see instructions)”. The instruction for the line is short: “If you elect to include your nontaxable combat pay in your earned income when figuring the EIC, enter the amount on line 1i.”
The instructions for the earned income credit explain the choice: “Electing to include nontaxable combat pay may increase or decrease your EIC.” And they say how to compare: “Figure the credit with and without your nontaxable combat pay before making the election.” Where to find the amount: “The amount of your nontaxable combat pay should be shown in box 12 of Form(s) W-2 with code Q.” On a joint return where both you and your spouse received nontaxable combat pay, “you can each make your own election.”
Where it goes next
Line 1h is inside the line 1z sum, since the form’s caption for that line is “Add lines 1a through 1h”. Line 1i is not in that range: the sum stops at 1h, so the combat pay election amount is not added to the total. See the line 1z page for the total, line 1g for the line before these two, and lines 1e and 1f earlier in the block. The first lines are covered on line 1a.
Edition and line numbers
This page reads the 2025 Form 1040 and its 2025 instructions, the files irs.gov was serving as the current ones on 2026-10-17. The instructions state a rule about the two versions of the form: “The lines on Forms 1040 and 1040-SR are the same.” Lines 1h and 1i are the same on both versions of the 2025 form. Check the tax year printed on the form you are filling in, and use the line numbers on that year’s form. For the full run of lines, see Form 1040 line by line.
Common mistakes
- Putting unreported scholarship money on line 1h. The instructions say “report these amounts on Schedule 1, line 8r.”
- Counting Roth deferrals twice. The instructions say “don’t include the excess attributable to such contributions on line 1h.”
- Entering IRA distributions on line 1h. The instructions say “Payments from an IRA are reported on lines 4a and 4b.”
Related: W-2 box 12 vs box 1, 401(k) contribution limits, 1099-R box 7 codes, and Form 1040.
Sources
- Instructions for Form 1040 and Form 1040-SR (2025): https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
- Form 1040, U.S. Individual Income Tax Return (2025): https://www.irs.gov/pub/irs-pdf/f1040.pdf
Read from the IRS documents linked above on October 17, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.